<p>Development in spin dynamic occurs in the whole world because of therising demands on fast electronic storage for example hard drivesand RAM (Random Access Memory). Measuring the spin resonance of amaterial gives you the insight of the theoretical speed for amagnetic memory. This means the maximum storage speed is below thefirst resonance. All magnetic materials have different propertiesthat will inflict the resonance frequency which brings that theconstructors of memories need to know which magnetic material theywill use to obtain best results. In the market for normal users themaximum storage speed in a RAM memory is 1.6 GHz. But the memoriesdoes not have magnetic properties because they are made oftransistors. The disadvantages in transistors is that they lose alldata when the power is off. The target of  the diploma thesis is toconstruct the first experiential setup for spin dynamics in Swedenconsisting of a network analyser, waveguide, microwave probes andadjustable magnetic DC-field. The thesis work also included a tripto Germany for measuring on a similar material to achieve someverification on the quality off the measurement setup. Themeasurement setup measure the transmission losses that occur atferromagnetic resonance which are detected by the Network Analyser,the losses are comparable with the susceptibly in themagnetic material which could be derived from the magnetic precisionby Landau-Lifshitz- Gilbert (LLG) equation. The thesis contains somepractical elements like constructing a waveguide by opticallithography, constructing a Helmholtz coil to change the resonancefrequency in the material according to Kittels equation and also amagnetic setup to saturate the rf-field to receive the backgrounddistortion in the measurement for elimination in the spin dynamicmeasurement. Time schedule for the thesis is 20 weeks and the thelocation are at Uppsala University at the institution of solid statephysics.</p>

Development in spin dynamic occurs in the whole world because of therising demands on fast electronic storage for example hard drivesand RAM (Random Access Memory). Measuring the spin resonance of amaterial gives you the insight of the theoretical speed for amagnetic memory. This means the maximum storage speed is below thefirst resonance. All magnetic materials have different propertiesthat will inflict the resonance frequency which brings that theconstructors of memories need to know which magnetic material theywill use to obtain best results. In the market for normal users themaximum storage speed in a RAM memory is 1.6 GHz. But the memoriesdoes not have magnetic properties because they are made oftransistors. The disadvantages in transistors is that they lose alldata when the power is off. The target of  the diploma thesis is toconstruct the first experiential setup for spin dynamics in Swedenconsisting of a network analyser, waveguide, microwave probes andadjustable magnetic DC-field. The thesis work also included a tripto Germany for measuring on a similar material to achieve someverification on the quality off the measurement setup. Themeasurement setup measure the transmission losses that occur atferromagnetic resonance which are detected by the Network Analyser,the losses are comparable with the susceptibly in themagnetic material which could be derived from the magnetic precisionby Landau-Lifshitz- Gilbert (LLG) equation. The thesis contains somepractical elements like constructing a waveguide by opticallithography, constructing a Helmholtz coil to change the resonancefrequency in the material according to Kittels equation and also amagnetic setup to saturate the rf-field to receive the backgrounddistortion in the measurement for elimination in the spin dynamicmeasurement. Time schedule for the thesis is 20 weeks and the thelocation are at Uppsala University at the institution of solid statephysics.

Woven barrier fabrics for filtration and operating room textiles feature permeable pore channels between yarn interlocking points (mesopores), which create an increased risk of penetration by contaminated fluids and particles. These pore channels can be reduced in size by high-density weaving. This, however, results in deteriorated drapability and performance characteristics. To meet the requirements made on the barrier effect without impairing the physiological properties of the textile, fluid-tight and particle-tight woven fabrics with adjustable porosity are being developed. This research aim could be realized by the targeted and partial application of microparticles into the mesopores. There, they form a meshed structure in the pores, whose size is thus reduced without them being entirely obstructed. The simultaneous retention of the micropores (pores between the individual filaments) in the woven fabric guarantees preservation of the physiological characteristics of the textile. The efficiency of the finishing was examined by an extensive physiological and physical characterization of the woven fabrics before and after particle application. Regarding the test method used to monitor the barrier effect and the channel paths, a test device was modified to simulate the demands of later, practical use.

Polyethylene terephthalate multifilament fabrics used as filtration and operating room textiles possess through-thickness pore channels at the yarn intersections (mesopores). These pore channels pose a risk for the penetration of contaminated fluids and particles. The size of pore channels may be reduced by high-density weaving. However, this leads to reduced drapability and thus to degraded application properties of the fabric. To satisfy the requirements without impeding the physiological properties of the textile, fluid- and particle-tight fabrics are developed. This was realized by partial immobilization of functionalized micro particles into the meso-pores. A reduction of the pore size without complete pore-closure is achieved by establishing a net-like particle structure in the meso-pores. To match the requirements of intensive use, permanent particle-bonding to the fiber surface is necessary. This can be achieved by suitable polyethylene terephthalate fabric surface-modification, dependent on the particle functionalization. The investigations have shown that functionalized particles establish a very good inter particle bonding as well as to the fiber surface. An increased permanent bonding can be realized by a modification of the fabric surface which is tuned to the functionalization of the particle.

Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland. En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt. I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till. / Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control. Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin. Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct. This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle. There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.

<p>Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland.</p><p>En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt.</p><p>I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till.</p> / <p>Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.</p><p>Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.</p><p>Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.</p><p>This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.</p><p>There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.</p>